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2015 (12) TMI 153 - CESTAT AHMEDABADRejection of refund claim - Bar of limitation - Notification No. 17/2011-ST dtd 1.3.2011 - Power of Commissioner to remand back the case - Held that:- Such powers has been granted to the adjudicating authorities/revenue officers needs to be used in broader prospective. In the case in hand, since the issue is of refund of the service tax paid and services received in SEZ area, the said powers which are given to the adjudicating authority should be exercised to achieve stated goals of Govt. of India i.e., to make services to SEZ tax free. - in the peculiar facts of this case to the extent the appeal is filed of rejection of refund claim of ₹ 85,237/- is remanded back to the adjudicating authority to reconsider the issue after following the principle of natural justice and considering the clause 3(e) of the Notification No. 17/2011-ST in its proper perspective. - Decided in favour of assessee.
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